Sam is divorced and has a daughter Judy from that previous marriage. Sam's ex-wife has custody of Judy. Judy has not taken the divorce of her parents well and has begun to lash out at home and at school. A psychiatrist has noted Judy is experiencing signs of mental illness. Thus, Judy's mom has enrolled her at a special school for emotional/problem children. Sam is paying for that schooling at $4,000 per month. Sam wants to know whether he can get medical expenses for the cost of Judy attending the school.

List as many possible tax research issues to see if there is any tax treatment available to Sam, and

List possible keywords you would use in the tax software to help you find the information.